BRISBANE, Calif. – From a pool of more than 120 submissions, RSM McGladrey has announced the four winners of its 2003 Best Practices awards. In its tenth year, the forum recognizes excellence in credit union financial analysis and internal controls and acknowledges the CEOs, CFOs, Internal Auditors and other credit union professionals whose analyses, spreadsheets, graphs, studies and internal control procedures are voted Best Practices by their credit union peers, said Tom Lent, RSM McGladrey managing director, credit union services. The winners are: First City CU for its Allowance for Loan Loss Calculation and Policy by Steve Punch, President/CEO; Lockheed FCU for its ATM Contribution and Functionality Analysis by Ana Fonseca, VP Finance/Controller and Vickie Ewing, VP Operations; Oregon First Community CU for its Branch Financial Statements by Renee Nelson, VP Accounting; and Tropical Financial CU for its General Ledger Reconciliation Control Matrix & Accounting Incentives Awards Program by George Ferretti, VP Finance, John Frearson, Assistant Controller & Thomas Smith, Accounting Manager. Honorable mentions went to: Members Choice CU for its New Branch Proposal and Analysis by David Bleazard, Chief Operating Officer; Missoula FCU for its "Canary" Report (ratio analysis) by Sandy Mitchell, CFO; and Patelco CU for its Fraud Update Presentation by Sherry Callahan, SVP Operations. The top four winners will receive a case of "fine California wines" and a commemorative plaque. Recipients of honorable mentions will receive a bottle of wine and a commemorative plaque. Attendees at the CFO and Best Practices Conference held last November picked the top 20 submissions and a four-person committee from RSM McGladrey gave their input on the final winners, Lent said. The accounting and consulting firm is already accepting submission for its 2004 Best Practices awards. Nominations can be sent to [email protected] or mailed to Best Practices,150 North Hill Drive, Suite 27, Brisbane, CA 94005 and winners will be presented at this year's CFO and Best Practices Conference Dec. 3 in Las Vegas.